Pengaruh Pengungkapan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan dengan Manajemen Laba sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Pertambangan, Industri Manufaktur, dan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015)
Abstract
This research is to investigate the influence of Corporate Social
Responsibility to corporate financial performance with earnings management as a
moderating variable. The purpose of this research is to analyze and get a buti
about the effect of earnings management on Corporate Social Responsibility
activities and the influence of Corporate Social Responsibility disclosure to the
company's financial performance with earnings management as a moderating
variable.
The sample used in this research were 137 companies consisting of
mining companies, manufacturing industries, and banks listed on the Indonesia
Stock Exchange during 2011-2015. Data collection was done by using purposive
sampling method and the method of analysis used in this research is simple
regression analysis for model 1 and multiple regression analysis for model 2.
The results of this research provide evidence that companies that
practice earnings management have a significant influence on the level of activity
of Corporate Social Responsibility. In addition, Corporate Social Responsibility
activities have a significant effect on the company's financial performance with
earnings management as moderator.
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